Acorah Software Products - Accounts Production 14.4.601 false true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 07277602 Mrs Victoria Mulchinock Mr Sacha Mulchinock iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07277602 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 07277602 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 07277602 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 07277602 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 07277602 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 07277602 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 07277602 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 07277602 2022-06-30 07277602 2023-06-30 07277602 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 2023-06-30 07277602 frs-core:AfterOneYear 2022-07-01 2023-06-30 07277602 frs-core:BetweenOneFiveYears 2022-07-01 2023-06-30 07277602 frs-core:BetweenOneFiveYears 2023-06-30 07277602 frs-core:ComputerEquipment 2023-06-30 07277602 frs-core:ComputerEquipment 2022-07-01 2023-06-30 07277602 frs-core:ComputerEquipment 2022-06-30 07277602 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 07277602 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-06-30 07277602 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 07277602 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 07277602 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 07277602 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 07277602 frs-core:FurnitureFittings 2023-06-30 07277602 frs-core:FurnitureFittings 2022-07-01 2023-06-30 07277602 frs-core:FurnitureFittings 2022-06-30 07277602 frs-core:NetGoodwill 2023-06-30 07277602 frs-core:NetGoodwill 2022-07-01 2023-06-30 07277602 frs-core:NetGoodwill 2022-06-30 07277602 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 07277602 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-06-30 07277602 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 07277602 frs-core:LandBuildings 2023-06-30 07277602 frs-core:LandBuildings 2022-07-01 2023-06-30 07277602 frs-core:LandBuildings 2022-06-30 07277602 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 07277602 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 07277602 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 07277602 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 07277602 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 07277602 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 07277602 frs-core:MoreThanFiveYears 2022-07-01 2023-06-30 07277602 frs-core:MoreThanFiveYears 2023-06-30 07277602 frs-core:MotorVehicles 2023-06-30 07277602 frs-core:MotorVehicles 2022-07-01 2023-06-30 07277602 frs-core:MotorVehicles 2022-06-30 07277602 frs-core:OtherResidualIntangibleAssets 2023-06-30 07277602 frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-06-30 07277602 frs-core:OtherResidualIntangibleAssets 2022-06-30 07277602 frs-core:PlantMachinery 2023-06-30 07277602 frs-core:PlantMachinery 2022-07-01 2023-06-30 07277602 frs-core:PlantMachinery 2022-06-30 07277602 frs-core:Secured 2023-06-30 07277602 frs-core:Unsecured 2023-06-30 07277602 frs-core:WithinOneYear 2022-07-01 2023-06-30 07277602 frs-core:WithinOneYear 2023-06-30 07277602 frs-core:CapitalRedemptionReserve 2022-07-01 2023-06-30 07277602 frs-core:CapitalRedemptionReserve 2022-06-30 07277602 frs-core:CapitalRedemptionReserve 2023-06-30 07277602 frs-core:OtherReservesSubtotal 2022-07-01 2023-06-30 07277602 frs-core:OtherReservesSubtotal 2022-06-30 07277602 frs-core:OtherReservesSubtotal 2023-06-30 07277602 frs-core:RevaluationReserve 2022-07-01 2023-06-30 07277602 frs-core:RevaluationReserve 2022-06-30 07277602 frs-core:RevaluationReserve 2023-06-30 07277602 frs-core:SharePremium 2022-07-01 2023-06-30 07277602 frs-core:SharePremium 2022-06-30 07277602 frs-core:SharePremium 2023-06-30 07277602 frs-core:ShareCapital 2022-07-01 2023-06-30 07277602 frs-core:ShareCapital 2022-06-30 07277602 frs-core:ShareCapital 2023-06-30 07277602 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 07277602 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 07277602 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 07277602 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 07277602 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 07277602 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 07277602 frs-countries:UnitedKingdom 2022-07-01 2023-06-30 07277602 frs-countries:Europe 2022-07-01 2023-06-30 07277602 frs-countries:NorthAmerica 2022-07-01 2023-06-30 07277602 frs-countries:SouthAmerica 2022-07-01 2023-06-30 07277602 frs-countries:Asia 2022-07-01 2023-06-30 07277602 frs-countries:RestWorldOutsideUK 2022-07-01 2023-06-30 07277602 frs-bus:HighestPaidDirector 2022-07-01 2023-06-30 07277602 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 07277602 frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 07277602 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 07277602 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 07277602 frs-bus:FullAccounts 2022-07-01 2023-06-30 07277602 frs-bus:FilletedAccounts 2022-07-01 2023-06-30 07277602 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 07277602 frs-bus:FRS102 2022-07-01 2023-06-30 07277602 frs-bus:MediumEntities 2022-07-01 2023-06-30 07277602 frs-bus:SmallEntities 2022-07-01 2023-06-30 07277602 frs-bus:EntityHasNeverTraded 2022-07-01 2023-06-30 07277602 frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 07277602 frs-bus:Audited 2022-07-01 2023-06-30 07277602 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 07277602 frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 07277602 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 07277602 frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-06-30 07277602 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 07277602 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 07277602 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 07277602 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 07277602 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 07277602 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 07277602 frs-bus:OrdinaryShareClass1 2022-06-30 07277602 frs-bus:OrdinaryShareClass1 2023-06-30 07277602 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 07277602 frs-bus:OrdinaryShareClass2 2022-06-30 07277602 frs-bus:OrdinaryShareClass2 2023-06-30 07277602 frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 07277602 frs-bus:OrdinaryShareClass3 2022-06-30 07277602 frs-bus:OrdinaryShareClass3 2023-06-30 07277602 frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30 07277602 frs-bus:OrdinaryShareClass4 2022-06-30 07277602 frs-bus:OrdinaryShareClass4 2023-06-30 07277602 frs-bus:OrdinaryShareClass5 2022-07-01 2023-06-30 07277602 frs-bus:OrdinaryShareClass5 2022-06-30 07277602 frs-bus:OrdinaryShareClass5 2023-06-30 07277602 frs-bus:PreferenceShareClass1 2022-07-01 2023-06-30 07277602 frs-bus:PreferenceShareClass1 2022-06-30 07277602 frs-bus:PreferenceShareClass1 2023-06-30 07277602 frs-bus:PreferenceShareClass2 2022-07-01 2023-06-30 07277602 frs-bus:PreferenceShareClass2 2022-06-30 07277602 frs-bus:PreferenceShareClass2 2023-06-30 07277602 frs-bus:PreferenceShareClass3 2022-07-01 2023-06-30 07277602 frs-bus:PreferenceShareClass3 2022-06-30 07277602 frs-bus:PreferenceShareClass3 2023-06-30 07277602 frs-bus:PreferenceShareClass4 2022-07-01 2023-06-30 07277602 frs-bus:PreferenceShareClass4 2022-06-30 07277602 frs-bus:PreferenceShareClass4 2023-06-30 07277602 frs-bus:PreferenceShareClass5 2022-07-01 2023-06-30 07277602 frs-bus:PreferenceShareClass5 2022-06-30 07277602 frs-bus:PreferenceShareClass5 2023-06-30 07277602 1 2022-07-01 2023-06-30 07277602 1 2023-06-30 07277602 1 2022-07-01 2023-06-30 07277602 frs-core:LeasedAssets 2022-07-01 2023-06-30 07277602 frs-core:OwnedAssets 2022-07-01 2023-06-30 07277602 frs-core:CurrencyRisk 2022-07-01 2023-06-30 07277602 frs-core:MarketRisk 2022-07-01 2023-06-30 07277602 frs-core:InterestRateRisk 2022-07-01 2023-06-30 07277602 frs-core:DeferredTaxation 2022-07-01 2023-06-30 07277602 frs-core:DeferredTaxation 2022-06-30 07277602 frs-core:DeferredTaxation 2023-06-30 07277602 frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-06-30 07277602 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 07277602 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 07277602 frs-core:ProvisionsDeferredTax 2023-06-30 07277602 frs-core:OtherDeferredTax 2023-06-30 07277602 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 07277602 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 07277602 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 07277602 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-06-30 07277602 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 07277602 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 07277602 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 07277602 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 07277602 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 07277602 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 07277602 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 07277602 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 07277602 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 07277602 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 07277602 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 07277602 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 07277602 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 07277602 frs-core:TaxCreditsDeferredTax 2023-06-30 07277602 frs-core:CostValuation 2022-06-30 07277602 frs-core:AdditionsToInvestments 2023-06-30 07277602 frs-core:DisposalsRepaymentsInvestments 2023-06-30 07277602 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 07277602 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 07277602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 07277602 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 07277602 frs-core:CostValuation 2023-06-30 07277602 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 07277602 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 07277602 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 07277602 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 07277602 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 07277602 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 07277602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 07277602 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 07277602 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 07277602 frs-core:ListedExchangeTraded 2023-06-30 07277602 frs-core:ListedExchangeTraded 2022-06-30 07277602 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 07277602 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 07277602 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 07277602 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 07277602 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 07277602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 07277602 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 07277602 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 07277602 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 07277602 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 07277602 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 07277602 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 07277602 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 07277602 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 07277602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 07277602 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 07277602 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 07277602 frs-core:UnlistedNon-exchangeTraded 2023-06-30 07277602 frs-core:UnlistedNon-exchangeTraded 2022-06-30 07277602 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 07277602 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07277602 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07277602 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07277602 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07277602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07277602 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07277602 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 07277602 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07277602 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07277602 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07277602 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07277602 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07277602 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 07277602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07277602 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07277602 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07277602 dpl-frs:CostSales 2022-07-01 2023-06-30 07277602 dpl-frs:CostSales 2022-06-30 07277602 dpl-frs:CostSales 2023-06-30 07277602 dpl-frs:DistributionCosts 2022-07-01 2023-06-30 07277602 dpl-frs:AdministrativeExpenses 2022-07-01 2023-06-30 07277602 frs-bus:Director1 2022-07-01 2023-06-30 07277602 frs-bus:Director1 2022-06-30 07277602 frs-bus:Director1 2023-06-30 07277602 frs-bus:CompanySecretary1 2022-07-01 2023-06-30 07277602 1 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 1 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments 1 2023-06-30 07277602 2 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 2 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments 2 2023-06-30 07277602 3 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 3 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments 3 2023-06-30 07277602 4 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 4 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments 4 2023-06-30 07277602 5 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 5 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments 5 2023-06-30 07277602 6 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 6 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments 6 2023-06-30 07277602 7 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 7 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments 7 2023-06-30 07277602 8 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 8 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments 8 2023-06-30 07277602 9 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 9 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments 9 2023-06-30 07277602 10 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 10 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments 10 2023-06-30 07277602 11 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 11 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments 11 2023-06-30 07277602 12 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 12 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments 12 2023-06-30 07277602 13 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 13 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments 13 2023-06-30 07277602 14 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 14 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments 14 2023-06-30 07277602 15 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 15 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments 15 2023-06-30 07277602 16 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 16 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments 16 2023-06-30 07277602 17 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 17 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments 17 2023-06-30 07277602 18 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 18 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments 18 2023-06-30 07277602 19 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 19 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments 19 2023-06-30 07277602 20 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments 20 2023-06-30 07277602 frs-core:Non-currentFinancialInstruments 20 2023-06-30 07277602 dpl-frs:Item1 2022-07-01 2023-06-30 07277602 dpl-frs:Item1 2022-06-30 07277602 dpl-frs:Item1 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 07277602 dpl-frs:Item2 2022-07-01 2023-06-30 07277602 dpl-frs:Item2 2022-06-30 07277602 dpl-frs:Item2 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 07277602 dpl-frs:Item3 2022-07-01 2023-06-30 07277602 dpl-frs:Item3 2022-06-30 07277602 dpl-frs:Item3 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 07277602 dpl-frs:Item4 2022-07-01 2023-06-30 07277602 dpl-frs:Item4 2022-06-30 07277602 dpl-frs:Item4 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 07277602 dpl-frs:Item5 2022-07-01 2023-06-30 07277602 dpl-frs:Item5 2022-06-30 07277602 dpl-frs:Item5 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 07277602 dpl-frs:Item6 2022-07-01 2023-06-30 07277602 dpl-frs:Item6 2022-06-30 07277602 dpl-frs:Item6 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 07277602 dpl-frs:Item7 2022-07-01 2023-06-30 07277602 dpl-frs:Item7 2022-06-30 07277602 dpl-frs:Item7 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 07277602 dpl-frs:Item8 2022-07-01 2023-06-30 07277602 dpl-frs:Item8 2022-06-30 07277602 dpl-frs:Item8 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 07277602 dpl-frs:Item9 2022-07-01 2023-06-30 07277602 dpl-frs:Item9 2022-06-30 07277602 dpl-frs:Item9 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 07277602 dpl-frs:Item10 2022-07-01 2023-06-30 07277602 dpl-frs:Item10 2022-06-30 07277602 dpl-frs:Item10 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 07277602 dpl-frs:Item11 2022-07-01 2023-06-30 07277602 dpl-frs:Item11 2022-06-30 07277602 dpl-frs:Item11 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 07277602 dpl-frs:Item12 2022-07-01 2023-06-30 07277602 dpl-frs:Item12 2022-06-30 07277602 dpl-frs:Item12 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 07277602 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 07277602 1 2022-07-01 2023-06-30 07277602 frs-countries:EnglandWales 2022-07-01 2023-06-30 07277602 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 07277602 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 07277602 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 07277602 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 07277602 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 07277602 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 07277602 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 07277602 2021-06-30 07277602 2022-06-30 07277602 2021-07-01 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 2022-06-30 07277602 frs-core:AfterOneYear 2021-07-01 2022-06-30 07277602 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 07277602 frs-core:BetweenOneFiveYears 2022-06-30 07277602 frs-core:ComputerEquipment 2022-06-30 07277602 frs-core:ComputerEquipment 2021-07-01 2022-06-30 07277602 frs-core:ComputerEquipment 2021-06-30 07277602 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 07277602 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 07277602 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 07277602 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 07277602 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 07277602 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 07277602 frs-core:FurnitureFittings 2022-06-30 07277602 frs-core:FurnitureFittings 2021-07-01 2022-06-30 07277602 frs-core:FurnitureFittings 2021-06-30 07277602 frs-core:NetGoodwill 2022-06-30 07277602 frs-core:NetGoodwill 2021-07-01 2022-06-30 07277602 frs-core:NetGoodwill 2021-06-30 07277602 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 07277602 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 07277602 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 07277602 frs-core:LandBuildings 2022-06-30 07277602 frs-core:LandBuildings 2021-07-01 2022-06-30 07277602 frs-core:LandBuildings 2021-06-30 07277602 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 07277602 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 07277602 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 07277602 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 07277602 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 07277602 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 07277602 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 07277602 frs-core:MoreThanFiveYears 2022-06-30 07277602 frs-core:MotorVehicles 2022-06-30 07277602 frs-core:MotorVehicles 2021-07-01 2022-06-30 07277602 frs-core:MotorVehicles 2021-06-30 07277602 frs-core:OtherResidualIntangibleAssets 2022-06-30 07277602 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 07277602 frs-core:OtherResidualIntangibleAssets 2021-06-30 07277602 frs-core:PlantMachinery 2022-06-30 07277602 frs-core:PlantMachinery 2021-07-01 2022-06-30 07277602 frs-core:PlantMachinery 2021-06-30 07277602 frs-core:Secured 2022-06-30 07277602 frs-core:Unsecured 2022-06-30 07277602 frs-core:WithinOneYear 2021-07-01 2022-06-30 07277602 frs-core:WithinOneYear 2022-06-30 07277602 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 07277602 frs-core:CapitalRedemptionReserve 2021-06-30 07277602 frs-core:CapitalRedemptionReserve 2022-06-30 07277602 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 07277602 frs-core:OtherReservesSubtotal 2021-06-30 07277602 frs-core:OtherReservesSubtotal 2022-06-30 07277602 frs-core:RevaluationReserve 2021-07-01 2022-06-30 07277602 frs-core:RevaluationReserve 2021-06-30 07277602 frs-core:RevaluationReserve 2022-06-30 07277602 frs-core:SharePremium 2021-07-01 2022-06-30 07277602 frs-core:SharePremium 2021-06-30 07277602 frs-core:SharePremium 2022-06-30 07277602 frs-core:ShareCapital 2021-07-01 2022-06-30 07277602 frs-core:ShareCapital 2021-06-30 07277602 frs-core:ShareCapital 2022-06-30 07277602 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 07277602 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 07277602 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 07277602 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 07277602 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 07277602 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 07277602 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 07277602 frs-countries:Europe 2021-07-01 2022-06-30 07277602 frs-countries:NorthAmerica 2021-07-01 2022-06-30 07277602 frs-countries:SouthAmerica 2021-07-01 2022-06-30 07277602 frs-countries:Asia 2021-07-01 2022-06-30 07277602 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 07277602 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 07277602 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 07277602 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 07277602 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 07277602 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 07277602 frs-bus:FullAccounts 2021-07-01 2022-06-30 07277602 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 07277602 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 07277602 frs-bus:FRS102 2021-07-01 2022-06-30 07277602 frs-bus:MediumEntities 2021-07-01 2022-06-30 07277602 frs-bus:SmallEntities 2021-07-01 2022-06-30 07277602 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 07277602 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 07277602 frs-bus:Audited 2021-07-01 2022-06-30 07277602 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 07277602 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 07277602 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 07277602 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 07277602 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 07277602 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 07277602 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 07277602 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 07277602 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 07277602 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 07277602 frs-bus:OrdinaryShareClass1 2021-06-30 07277602 frs-bus:OrdinaryShareClass1 2022-06-30 07277602 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 07277602 frs-bus:OrdinaryShareClass2 2021-06-30 07277602 frs-bus:OrdinaryShareClass2 2022-06-30 07277602 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 07277602 frs-bus:OrdinaryShareClass3 2021-06-30 07277602 frs-bus:OrdinaryShareClass3 2022-06-30 07277602 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 07277602 frs-bus:OrdinaryShareClass4 2021-06-30 07277602 frs-bus:OrdinaryShareClass4 2022-06-30 07277602 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 07277602 frs-bus:OrdinaryShareClass5 2021-06-30 07277602 frs-bus:OrdinaryShareClass5 2022-06-30 07277602 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 07277602 frs-bus:PreferenceShareClass1 2021-06-30 07277602 frs-bus:PreferenceShareClass1 2022-06-30 07277602 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 07277602 frs-bus:PreferenceShareClass2 2021-06-30 07277602 frs-bus:PreferenceShareClass2 2022-06-30 07277602 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 07277602 frs-bus:PreferenceShareClass3 2021-06-30 07277602 frs-bus:PreferenceShareClass3 2022-06-30 07277602 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 07277602 frs-bus:PreferenceShareClass4 2021-06-30 07277602 frs-bus:PreferenceShareClass4 2022-06-30 07277602 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 07277602 frs-bus:PreferenceShareClass5 2021-06-30 07277602 frs-bus:PreferenceShareClass5 2022-06-30 07277602 1 2021-07-01 2022-06-30 07277602 1 2022-06-30 07277602 1 2021-07-01 2022-06-30 07277602 frs-core:LeasedAssets 2021-07-01 2022-06-30 07277602 frs-core:OwnedAssets 2021-07-01 2022-06-30 07277602 frs-core:CurrencyRisk 2021-07-01 2022-06-30 07277602 frs-core:MarketRisk 2021-07-01 2022-06-30 07277602 frs-core:InterestRateRisk 2021-07-01 2022-06-30 07277602 frs-core:DeferredTaxation 2021-07-01 2022-06-30 07277602 frs-core:DeferredTaxation 2021-06-30 07277602 frs-core:DeferredTaxation 2022-06-30 07277602 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 07277602 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 07277602 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 07277602 frs-core:ProvisionsDeferredTax 2022-06-30 07277602 frs-core:OtherDeferredTax 2022-06-30 07277602 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 07277602 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 07277602 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 07277602 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 07277602 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 07277602 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 07277602 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 07277602 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 07277602 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 07277602 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 07277602 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 07277602 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 07277602 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 07277602 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 07277602 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 07277602 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 07277602 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 07277602 frs-core:TaxCreditsDeferredTax 2022-06-30 07277602 frs-core:CostValuation 2021-06-30 07277602 frs-core:AdditionsToInvestments 2022-06-30 07277602 frs-core:DisposalsRepaymentsInvestments 2022-06-30 07277602 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 07277602 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 07277602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 07277602 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 07277602 frs-core:CostValuation 2022-06-30 07277602 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 07277602 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 07277602 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 07277602 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 07277602 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 07277602 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 07277602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 07277602 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 07277602 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 07277602 frs-core:ListedExchangeTraded 2022-06-30 07277602 frs-core:ListedExchangeTraded 2021-06-30 07277602 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 07277602 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 07277602 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 07277602 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 07277602 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 07277602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 07277602 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 07277602 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 07277602 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 07277602 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 07277602 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 07277602 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 07277602 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 07277602 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 07277602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 07277602 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 07277602 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 07277602 frs-core:UnlistedNon-exchangeTraded 2022-06-30 07277602 frs-core:UnlistedNon-exchangeTraded 2021-06-30 07277602 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 07277602 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07277602 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07277602 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07277602 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07277602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07277602 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07277602 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 07277602 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 07277602 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07277602 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07277602 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07277602 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07277602 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 07277602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07277602 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07277602 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07277602 dpl-frs:CostSales 2021-07-01 2022-06-30 07277602 dpl-frs:CostSales 2021-06-30 07277602 dpl-frs:CostSales 2022-06-30 07277602 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 07277602 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 07277602 frs-bus:Director1 2021-07-01 2022-06-30 07277602 frs-bus:Director1 2021-06-30 07277602 frs-bus:Director1 2022-06-30 07277602 frs-bus:CompanySecretary1 2021-07-01 2022-06-30 07277602 1 2021-07-01 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 1 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments 1 2022-06-30 07277602 2 2021-07-01 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 2 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments 2 2022-06-30 07277602 3 2021-07-01 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 3 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments 3 2022-06-30 07277602 4 2021-07-01 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 4 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments 4 2022-06-30 07277602 5 2021-07-01 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 5 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments 5 2022-06-30 07277602 6 2021-07-01 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 6 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments 6 2022-06-30 07277602 7 2021-07-01 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 7 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments 7 2022-06-30 07277602 8 2021-07-01 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 8 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments 8 2022-06-30 07277602 9 2021-07-01 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 9 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments 9 2022-06-30 07277602 10 2021-07-01 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 10 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments 10 2022-06-30 07277602 11 2021-07-01 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 11 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments 11 2022-06-30 07277602 12 2021-07-01 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 12 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments 12 2022-06-30 07277602 13 2021-07-01 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 13 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments 13 2022-06-30 07277602 14 2021-07-01 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 14 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments 14 2022-06-30 07277602 15 2021-07-01 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 15 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments 15 2022-06-30 07277602 16 2021-07-01 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 16 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments 16 2022-06-30 07277602 17 2021-07-01 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 17 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments 17 2022-06-30 07277602 18 2021-07-01 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 18 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments 18 2022-06-30 07277602 19 2021-07-01 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 19 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments 19 2022-06-30 07277602 20 2021-07-01 2022-06-30 07277602 frs-core:CurrentFinancialInstruments 20 2022-06-30 07277602 frs-core:Non-currentFinancialInstruments 20 2022-06-30 07277602 dpl-frs:Item1 2021-07-01 2022-06-30 07277602 dpl-frs:Item1 2021-06-30 07277602 dpl-frs:Item1 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 07277602 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 07277602 dpl-frs:Item2 2021-07-01 2022-06-30 07277602 dpl-frs:Item2 2021-06-30 07277602 dpl-frs:Item2 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 07277602 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 07277602 dpl-frs:Item3 2021-07-01 2022-06-30 07277602 dpl-frs:Item3 2021-06-30 07277602 dpl-frs:Item3 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 07277602 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 07277602 dpl-frs:Item4 2021-07-01 2022-06-30 07277602 dpl-frs:Item4 2021-06-30 07277602 dpl-frs:Item4 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 07277602 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 07277602 dpl-frs:Item5 2021-07-01 2022-06-30 07277602 dpl-frs:Item5 2021-06-30 07277602 dpl-frs:Item5 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 07277602 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 07277602 dpl-frs:Item6 2021-07-01 2022-06-30 07277602 dpl-frs:Item6 2021-06-30 07277602 dpl-frs:Item6 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 07277602 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 07277602 dpl-frs:Item7 2021-07-01 2022-06-30 07277602 dpl-frs:Item7 2021-06-30 07277602 dpl-frs:Item7 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 07277602 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 07277602 dpl-frs:Item8 2021-07-01 2022-06-30 07277602 dpl-frs:Item8 2021-06-30 07277602 dpl-frs:Item8 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 07277602 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 07277602 dpl-frs:Item9 2021-07-01 2022-06-30 07277602 dpl-frs:Item9 2021-06-30 07277602 dpl-frs:Item9 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 07277602 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 07277602 dpl-frs:Item10 2021-07-01 2022-06-30 07277602 dpl-frs:Item10 2021-06-30 07277602 dpl-frs:Item10 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 07277602 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 07277602 dpl-frs:Item11 2021-07-01 2022-06-30 07277602 dpl-frs:Item11 2021-06-30 07277602 dpl-frs:Item11 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 07277602 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 07277602 dpl-frs:Item12 2021-07-01 2022-06-30 07277602 dpl-frs:Item12 2021-06-30 07277602 dpl-frs:Item12 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 07277602 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 07277602 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 07277602 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 07277602 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 07277602 1 2021-07-01 2022-06-30 07277602 frs-countries:EnglandWales 2021-07-01 2022-06-30
The Pr Practice Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Fast Accounting Services Ltd
15 Marston Business Park
Lower Hazeldines
Marston Moretaine
Bedfordshire
MK43 0XT
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07277602
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 824 473
824 473
CURRENT ASSETS
Debtors 5 17,805 14,476
Cash at bank and in hand 30,956 29,367
48,761 43,843
Creditors: Amounts Falling Due Within One Year 6 (26,380 ) (21,218 )
NET CURRENT ASSETS (LIABILITIES) 22,381 22,625
TOTAL ASSETS LESS CURRENT LIABILITIES 23,205 23,098
Creditors: Amounts Falling Due After More Than One Year 7 (11,588 ) (15,368 )
NET ASSETS 11,617 7,730
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 11,616 7,729
SHAREHOLDERS' FUNDS 11,617 7,730
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Victoria Mulchinock
Director
19th March 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Pr Practice Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07277602 . The registered office is 6 Grange Road, Ampthill, Bedfordshire, MK45 2PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.4. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 July 2022 3,500
Additions 642
As at 30 June 2023 4,142
Depreciation
As at 1 July 2022 3,027
Provided during the period 291
As at 30 June 2023 3,318
Net Book Value
As at 30 June 2023 824
As at 1 July 2022 473
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 17,805 14,476
17,805 14,476
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 6,625 5,126
Corporation tax 11,503 10,828
VAT 5,306 4,525
Accruals and deferred income 660 660
Director's loan account 2,286 79
26,380 21,218
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 11,588 15,368
11,588 15,368
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 5